2014 (12) TMI 1043

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e and the input service - Held that:- prima facie the appellant is eligible for the credit of service tax paid on input services and the matter had not attained finality as regards the decision relied upon by the Revenue. Accordingly we consider that appellant has made out a prima facie case for complete waiver. - Stay granted. - ST/21351/2014-DB - MISC ORDER No. 21280 / 2014 - Dated:- 28-5-2014 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... refund claim has been denied on the ground that there is no nexus between the output service and the input service and for this purpose the decision of the Honble Supreme Court in the case of Maruti Suzuki Ltd. [2009-TIOL-94-SC-CX] has been relied upon. Learned CA submits that in the case of Ramala Sahkari Chini Mills Ltd., reported in [2010-TIOL-102-SC-CX] Hon ble Supreme Court has referred the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... would show that prima facie the appellant is eligible for the credit of service tax paid on input services and the matter had not attained finality as regards the decision relied upon by the Revenue. Accordingly we consider that appellant has made out a prima facie case for complete waiver. Accordingly the requirement of pre-deposit is waived and stay against recovery of balance dues is granted fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X